Rescission of service tax notifications removes prior notifications' effect while preserving acts or omissions before rescission. The Central Government, under section 93 of the Finance Act, 1994, rescinds Notification No. 4/99-Service Tax (28 February 1999) and Notification No. 9/2002-Service Tax (1 August 2002), terminating their future effect while preserving legal consequences for acts done or omissions occurring before the rescission through an explicit savings clause.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rescission of service tax notifications removes prior notifications' effect while preserving acts or omissions before rescission.
The Central Government, under section 93 of the Finance Act, 1994, rescinds Notification No. 4/99-Service Tax (28 February 1999) and Notification No. 9/2002-Service Tax (1 August 2002), terminating their future effect while preserving legal consequences for acts done or omissions occurring before the rescission through an explicit savings clause.
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